https://www.taxtmi.com/caselaws?id=311559 Refund of tax paid under a final assessment cannot be claimed through writ proceedings merely because another assessee later obtained relief on a similar exemption issue. The court held that an assessee must challenge and have its own assessment set aside in accordance with law; a later favourable decision in another case does not reopen final proceedings or justify recovery by an alternative writ remedy. Alleged non-passing of the tax burden to consumers also did not help, because there was no undisputed material to support it and it could not override the finality of the assessments. The refund claim was rejected. en-us Mon, 22 Mar 1999 00:00:00 +0530 Tue, 02 Jan 2024 16:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311559 Refund of tax paid under a final assessment cannot be claimed through writ proceedings merely because another assessee later obtained relief on a similar exemption issue. The court held that an assessee must challenge and have its own assessment set aside in accordance with law; a later favourable decision in another case does not reopen final proceedings or justify recovery by an alternative writ remedy. Alleged non-passing of the tax burden to consumers also did not help, because there was no undisputed material to support it and it could not override the finality of the assessments. The refund claim was rejected. Case-Laws VAT and Sales Tax Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311559